Credit Debit $ 6,000 32,800 8,500 40,000 $ 20,000 156,000 52,000 73,860 TYBALT CONSTRUCTION Adjusted Trial Balance December 31 Number Account Title 101 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment 173 Building 174 Accumulated depreciation-Building 183 Land 201 Accounts payable 203 Interest payable 208 Rent payable 210 Wages payable 213 Property taxes payable 236 Unearned revenue 251 Long-term notes payable 301 o. Tybalt, Capital 302 0. Tybalt, Withdrawals 404 Services revenue 406 Rent revenue 409 Interest revenue 606 Depreciation expense-Building 612 Depreciation expense-Equipment 623 Wages expense 633 Interest expense 637 Insurance expense 640 Rent expense 652 Supplies expense 683 Property taxes expense Totals 16,000 2,700 3,000 2,200 1,500 14,200 64,000 133,000 12,700 100,000 16,000 4,400 11,440 6,000 44,800 3,300 9,700 12,700 6,700 4,500 $ 429,000 $ 429,000 TILIA Ann Income Statement For Year Ended December 31 Revenues Total revenues $ 0 Expenses Total expenses 0 TYBALT CONSTRUCTION Statement of Owner's Equity For Year Ended December 31 O. Tybalt, Capital, December 31 prior year 0 0. Tybalt, Capital, December 31 current year $ 0 Record the entry to close the revenue account(s). Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general Journal